Legal Disclaimer

28th September, 2018

Legal and Regulatory Information

PKF Francis Clark is a trading name of Francis Clark LLP. Francis Clark LLP is a limited liability partnership, registered in England and Wales with registered number OC349116. The term ‘partner’ is used to refer to a member of Francis Clark LLP.

Francis Clark LLP is a limited liability partnership registered in England and Wales with registered number OC349116. The registered office is: Sigma House, Oak View Close, Edginswell Park, Torquay TQ2 7FF. A list of members is available for inspection at the registered office and can also be viewed below.

Registered to carry on audit work in the UK and Ireland, regulated for a range of investment business activities and consumer credit activities, and licensed to carry out reserved legal activity of non-contentious probate in England and Wales by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at for the UK and at for Ireland, under reference number C002495545.

Details about our probate registration can be viewed at, under reference number C002495545. We are subject to the probate regulations of the ICAEW and these can be found at We are subject to the Institute’s Code of Ethics which can be found at

Francis Clark LLP alone is responsible and liable for any advice and services provided by its members, partners, employees or consultants to its clients and for any communication sent for or on its behalf.

Francis Clark LLP is a member firm of the PKF International network of legally independent firms and does not accept responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.

General Disclaimer

The aim of this website is to provide you with a wide range of information about Francis Clark LLP and to update you on current business issues.

The information contained in this website is for general information purposes only. The information is provided by Francis Clark LLP and while we endeavour to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information, products, services, or related graphics contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.

The content of this website is for guidance only and professional advice should be obtained before acting on any information contained within these pages. No responsibility can be accepted for loss occasioned to any person as a result of action taken or refrained from in consequence of these contents.

Data Protection

Francis Clark LLP is committed to protecting your privacy and will not sell, trade or rent your personal information to others. We may use contact information you give us to tell you about changes in our services or about features we think you will find interesting.

Francis Clark LLP may use cookies to improve the website and personalise your experience. If you set up your browser to reject the cookie, you may still use the website.

You may unsubscribe from the Francis Clark LLP email newsletter at any time by following the instructions on the bottom of the newsletter. If you wish to be removed from Francis Clark LLP postal mailing lists please write to:

The Marketing Department
Francis Clark LLP
Centenary House
Peninsula Park
Rydon Lane

Intellectual Property

The copyright in the material contained in the website, design, text, graphics and software belongs to Francis Clark LLP or the providers of such information. All rights are reserved. None of this material may be reproduced or redistributed without our written permission. You may download or print extracts from the site for your personal, non-commercial use only.


All links on the website are provided as a convenience to our users. The sites reached by these links are not under the control of Francis Clark LLP. When you click through to these sites you leave the area under our control, and we cannot accept responsibility for the content or services offered by these sites, or their use of any data you provide them with. The provision of a link to a third party website should not be considered as an express or an implied endorsement by us of any content, information, products or services that may be offered.

Exclusions of liability

To the extent permitted by applicable law, Francis Clark LLP disclaims all warranties and representations (whether express or implied) as to the accuracy of any information contained on the website. Francis Clark does not guarantee that the Website will be fault free and neither will accept liability for any errors or omissions.

Due to the nature of electronic transmission of data over the internet, and the number of users by whom data is posted on to the website, any liability Francis Clark LLP may have for any losses or claims arising from an inability to access the website, or from any use of the website or reliance on the data transmitted using the website, is excluded to the fullest extent permissible by law. In no event shall Francis Clark LLP be liable for any loss of profit, revenues, goodwill, opportunity, business, anticipated savings or other indirect or consequential loss of any kind in contract, tort (including negligence) or otherwise arising out of use of the website, save where such liability cannot be excluded by law.

Francis Clark LLP does not give any warranty that the websites are free from viruses or anything else which may have a harmful effect on any technology.

Francis Clark LLP Chartered Accountants
Companies Act 2006 Sections 1201-1204

Martin John Aldridge MA CTA

Andrew Greenwood Allen FCA

Simon Mark Anslow

Martin Lee Atkins MAAT

Sharon Kathleen Austen FCCA

Lewis John Banfield ACA CTA

James Barrett FCA

Holly Anne Bedford ACA CTA

Luke Mervyn Bennett FCA CTA

Michael Scott Bentley ACA

Karen Bowen ATT

Paul Robert Bray CTA ATT (Fellow)

Ivan Leslie Burnard ACA

Paul Andrew Butler ACA

Samuel James Chapman FCCA

Lucinda Clare Coleman ACA

Paul Andrew Collings ACA CTA TEP

Stephen John Collins ATII TEP

Nicholas Stuart Cowen FCA

Paul David Crocker BA ACA CF

John Leonard Endacott FCA CTA

Nicholas Charles Farrant ACA

Sonia Carol Fisher ACA CTA

Gordon Peter Fox ATII

Anne-Marie Gates ACA FCCA

Paul Christopher Giessler FCA

Nicholas Henry Wyard Gooch FCA CTA

Mark Andrew Greaves ACA

Sean Andrew Grinsted ACA ATII TEP

Brian Matthew Harvey ACA

Stephanie Jane Henshaw FCA

Christopher Lewis Hicks FCA

Martin John Hobbs ACA

Giles Duncan Hutchings FCCA

Mark Andrew Johns ACA FCCA

James Andrew Hugh Killick FCA CF

Damian Edward Lannon ACA CTA

Duncan Leslie ACA

Martin Peter Lock FCA

Jason Mitchell ACA

Glenn William Nicol ACA

Paul Anthony O’Connell

Andrew Henry Richards FCA ATII

Thomas William Roach ACA

James Ian Robinson ACA FCCA

Stuart Rogers CTA

John Neil Rowe FCA ATII

Daniel John Sladen CTA

Julian Richard Smith BA (Hons) MA CTA TEP

Andrew Raymond Squires ATT (Fellow) CTA

Paul Martin Stout FCA

Daniel John Tout BA (Hons) ACA

Julie Ann Towers FCA CTA AIIT

David Keith Watton FCA

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